A bill to amend section 214 of the Internal Revenue Code of 1954 to provide a deduction for dependent care expenses for married taxpayers who are employed part time, or who are students, and for other purposes.

Summary

Provides under the Internal Revenue Code, a tax deduction for dependent care expenses for married taxpayers who are employed part time, or who are students. Sets limits on such deductions Prohibits a reduction in such deduction (for dependent and household care services necessary for gainful employment) by the amount of income or payments received by an incapacitated spouse or dependent. (Amends 26 U.S.C. 214).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 25 June 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 25 June 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 25 June 1974

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 25 June 1974

  Open at official source

Sponsors

• Rep. Holtzman, Elizabeth [D-NY-16] · D · Sponsor
• Rep. Bingham, Jonathan B. [D-NY-22] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend section 214 of the Internal Revenue Code of 1954 to provide a deduction for dependent care expenses for married taxpayers who are employed part time, or who are students.